Connie Lacy and Lelia Cook are partners who share profits and losses in the following manner. Lacy receives a salary of $96,000 and Cook receives a salary of $140,000. These amounts were paid to the partners and charged to their drawing accounts. Both partners also receive 10 percent interest on their capital balances at the beginning of the year. The balance of any remaining profits or losses is divided equally. The beginning capital accounts for 20X1 were Lacy, $408,000, and